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Resident Tax Calculation Method - HTML
Resident tax is a local tax consisting of income-based and flat-rate components, levied according to the previous year's income. The income-based portion applies a 10% tax rate to the taxable standard amount, while the flat-rate portion is levied as a fixed amount. Since fiscal year 2024, the forest environment tax has been added, making it important to understand calculation methods, tax exemption criteria, and various deductions.
resident tax
income-based tax
flat-rate tax
local tax
tax calculation
forest environment tax
<table>
<thead><tr><th>code</th><th>slug</th><th>name</th><th>description</th><th>rate_designated_city_municipal</th><th>rate_designated_city_prefectural</th><th>rate_designated_city_total</th><th>rate_standard_municipal</th><th>rate_standard_prefectural</th><th>rate_standard_total</th><th>amount_municipal</th><th>amount_prefectural</th><th>amount_total</th><th>amount</th><th>effective_from</th><th>examples</th><th>criteria_flat_rate_single</th><th>criteria_flat_rate_with_dependents</th><th>criteria_income_based_single</th><th>criteria_income_based_with_dependents</th></tr></thead>
<tbody><tr><td>01</td><td>income-based-tax</td><td>Income-based Tax</td><td>A component of resident tax levied according to the previous year's income amount.</td><td>8%</td><td>2%</td><td>10%</td><td>6%</td><td>4%</td><td>10%</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr>
<tr><td>02</td><td>flat-rate-tax</td><td>Flat-rate Tax</td><td>A component of resident tax levied as a fixed amount regardless of income.</td><td></td><td></td><td></td><td></td><td></td><td></td><td>3,000円</td><td>1,000円</td><td>4,000円</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr>
<tr><td>03</td><td>forest-environment-tax</td><td>Forest Environment Tax</td><td>A national tax added from fiscal year 2024 for forest maintenance.</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>1,000円</td><td>2024年度</td><td></td><td></td><td></td><td></td><td></td></tr>
<tr><td>04</td><td>income-deduction</td><td>Income Deduction</td><td>A general term for various deductions subtracted from income amount.</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>["基礎控除","社会保険料控除","扶養控除","配偶者控除","生命保険料控除","医療費控除","寄附金控除"]</td><td></td><td></td><td></td><td></td></tr>
<tr><td>05</td><td>tax-exemption-criteria</td><td>Tax Exemption Criteria</td><td>Criteria indicating income levels at which resident tax is not levied.</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>35万円以下</td><td>35万円×(人数)+31万円以下</td><td>45万円以下</td><td>35万円×(人数)+42万円以下</td></tr></tbody>
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